“…Focusing on environmental impacts, specifically, a body of scholarship identifies various factors involved in corporate governance of environmental problems. This work normally focuses on initiatives within firms or across firms of like-kind (e.g., Borck & Coglianese, 2009;Gouldson & Sullivan, 2014;Howard-Grenville, Nash, & Coglianese, 2008;Prakash & Potoski, 2006). This literature shows that an organization's willingness to engage in 'beyond compliance' environmental programmes is shaped by both external conditions (regulation, economic and social) and a range of internal, interacting factors, including management style, organizational culture and organizational structure.…”